Country-by-Country Reporting: A Step Towards Unitary Taxation?
Abstract Multinational companies are now obliged to deliver an annual report to the tax authorities with information disaggregated by country (country-by-country reporting) in order to show where the assets and workers are allocated, how profits are distributed and to whom taxes are paid. Unfortunat...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Springer
2021-06-01
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| Series: | Intereconomics |
| Online Access: | https://doi.org/10.1007/s10272-021-0974-9 |